File for a Deceased Person

How to File for a Deceased Person

Did you know that an income tax return has to be filed for a deceased person? It is the case, and there are three types of returns that might need to be filed following the death.

First, the Canada Revenue Agency (CRA) and Service Canada must be informed of the date of death and provided with the appropriate documents.

If you are the legal representative, executor or estate administrator of a deceased loved one or someone you know, you have to file a Final Tax Returnfirst and foremost. This is how you find out if the deceased owes any income tax, because like all other debts, income tax has to be paid by the estate before inheritance can be given.

The estate is everything that a person owns when they die, including their property and debts.

The Final Tax Returnhas to be filed by April 30 if the death occurred between January 1 and October 31. If the person passed away between November 1 and December 31, you have six months after the date of death to file.


What Information is Needed for the Final Tax Return?

This is a list of documents you need to gather to file the deceased’s tax return.

  • The Notice of Assessment (NOA) is a document you need, in order to get a clearance certificate and distribute assets from the estate.
  • You have to find out the deceased’s income from all sources from January 1 of the year of death up to and including the date of death.
  • Getting a hold on previous returns is recommended. You might have to contact employers, banks, trust companies, pension plan managers, etc.
  • Gather all slips and documentation to help you indicate or estimate income and deductions.

If you need information from the CRA, note that you will need to provide a copy of the death certificate, deceased’s social insurance number and a copy of the document proving you are the legal representative.

We can help you do the rest! Bring us all the documentation and we will help you file a Final Tax Return.


What Other Returns Can be Filed after Death?

Multiple returns can be filed after death aside from the Final Tax Return.

Optional and Trust Returns can be filed to declare certain types of income that can’t be claimed on the Final Tax Return. They also might help to reduce or eliminate the deceased’s tax payable if there is any.

We are here to help with these tax returns and any question you might have!